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The 2014 update to the OECD Commentary a targeted hybrid approach to beneficial ownership Adrian Wardzynski

By: Wardzynski, Adrian.
Material type: ArticleArticlePublisher: 2015Subject(s): BENEFICIARIO EFECTIVO | IMPUESTOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Intertax v. 43, n. 2, February 2015, p. 179-191
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Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.

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